My son is domiciled in Ohio but is currently a midshipman at Annapolis. Is the pay that he receives while stationed there eligible for the pay deduction for military active duty while stationed outside Ohio for taxable years 2007 and after?

Yes. Cadets at the U.S. service academies, specifically the Military Academy, the Air Force Academy, the Coast Guard Academy, and midshipmen at the Naval Academy, are considered to be serving on active duty under the provisions of 38 United States Code section 101 (21). All of the academies are located outside Ohio, and cadets and midshipmen are eligible for the deduction from federal adjusted gross income for pay received while stationed at these facilities. (Note: this provision does not extend to service in the Reserve Officer Training Corps.) See division (A)(24) of Ohio Revised Code 5747.01.

For more information:

You can reach us by e-mail at Military-Info@tax.state.oh.us. Our toll-free number for individual taxpayer inquiries is (800) 282-1780, and the toll-free number for forms is (800) 282-1782.